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A natural person asks whether transferring shares from a company to a new holding company can qualify for the special asset contribution regime. The DGT confirms this is possible if the beneficiary is resident in Spain, participation and ownership requirements are met, and the transaction is based on valid economic grounds, not merely tax advantages.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de participaciones sociales puede acogerse al régimen especial del capítulo VII del título VII de la LIS si la entidad beneficiaria es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos. Los motivos de centralizar la gestión, planificación sucesoria, unificar la política accionarial y facilitar la inversión o financiación se consideran económicamente válidos.
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